Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Revocation of customs broker license invalid due to contradictory findings - forefeiture of security deposit and penalty levy set aside - no evidence of subletting license or overvaluation for higher drawback - violation of regulations not proved as broker's statement not recorded - lack of verification if broker filed shipping bill, advised exporter, or verified exporter's identity/functioning - impugned order unsustainable, appeal allowed.
Revocation of customs broker license invalid due to contradictory findings - forefeiture of security deposit and penalty levy set aside - no evidence of subletting license or overvaluation for higher drawback - violation of regulations not proved as broker's statement not recorded - lack of verification if broker filed shipping bill, advised exporter, or verified exporter's identity/functioning - impugned order unsustainable, appeal allowed.
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